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Factors affecting tax non-compliance behaviour of self-assessment system among enterprises’ taxpayers in Johor Bahru

This study aims to investigate the relationships between factors that influence tax noncompliance behaviours of enterprises’ taxpayers in Johor Bahru. A total of 320 taxpayers who have been audited by the Inland Revenue Board Malaysia (IRBM) Johor Bahru branch were chosen as sample, but only 176 res...

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Main Author: Nazri, Mohd Yusak
Format: Thesis
Language:English
English
English
Published: 2020
Subjects:
HA Statistics
HJ4771.6 Income Tax. Tax Returns.
HJ Public Finance
Online Access:https://etd.uum.edu.my/9625/1/s825231_01.pdf
https://etd.uum.edu.my/9625/2/s825231_02.pdf
https://etd.uum.edu.my/9625/3/s825231_references.docx
https://etd.uum.edu.my/9625/
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spelling my.uum.etd.96252023-11-30T02:43:43Z https://etd.uum.edu.my/9625/ Factors affecting tax non-compliance behaviour of self-assessment system among enterprises’ taxpayers in Johor Bahru Nazri, Mohd Yusak HA Statistics HJ4771.6 Income Tax. Tax Returns. HJ Public Finance This study aims to investigate the relationships between factors that influence tax noncompliance behaviours of enterprises’ taxpayers in Johor Bahru. A total of 320 taxpayers who have been audited by the Inland Revenue Board Malaysia (IRBM) Johor Bahru branch were chosen as sample, but only 176 responded to the questionnaire sent, making up of 55.00% response rate out of 320 respondants. This study examined six independent variables, namely attitude towards paying tax, subjective norms, perceived behavioural control (PBC), tax knowledge, poor record keeping of business source documents, and time cost in preparing accounts, financial statements and submitting tax forms in relation to tax non-compliance behaviour. Questionnaire is used as the instrument for this study to assess the relationships between the above factors and tax non-compliance behaviour among enterprise taxpayers in Johor Bahru. Primary data were analysed using statistical tool and presented quantitatively in the forms of percentages, tables, statistical figures to facilitate the interpretation of the results of the data. The outcome of this study reveals that only two hypotheses namely poor record-keeping and PBC are supported and have significant positive relationships with non-compliance behaviour while the rest of the factors namely attitude, subjective norm, tax knowledge and time cost are not supported and do not have significant relationships with tax non-compliance behaviour. As such, it can be said that taxpayers’ attitude leading to non-compliance behaviour is influenced by taxpayer’s positive or negative evaluation of PBC measures and internal conditions like poor recordkeeping. Future research in qualitative form may be able to provide deeper insights into this matter. 2020 Thesis NonPeerReviewed text en https://etd.uum.edu.my/9625/1/s825231_01.pdf text en https://etd.uum.edu.my/9625/2/s825231_02.pdf text en https://etd.uum.edu.my/9625/3/s825231_references.docx Nazri, Mohd Yusak (2020) Factors affecting tax non-compliance behaviour of self-assessment system among enterprises’ taxpayers in Johor Bahru. Masters thesis, Universiti Utara Malaysia.
institution Universiti Utara Malaysia
building UUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Utara Malaysia
content_source UUM Electronic Theses
url_provider http://etd.uum.edu.my/
language English
English
English
topic HA Statistics
HJ4771.6 Income Tax. Tax Returns.
HJ Public Finance
spellingShingle HA Statistics
HJ4771.6 Income Tax. Tax Returns.
HJ Public Finance
Nazri, Mohd Yusak
Factors affecting tax non-compliance behaviour of self-assessment system among enterprises’ taxpayers in Johor Bahru
description This study aims to investigate the relationships between factors that influence tax noncompliance behaviours of enterprises’ taxpayers in Johor Bahru. A total of 320 taxpayers who have been audited by the Inland Revenue Board Malaysia (IRBM) Johor Bahru branch were chosen as sample, but only 176 responded to the questionnaire sent, making up of 55.00% response rate out of 320 respondants. This study examined six independent variables, namely attitude towards paying tax, subjective norms, perceived behavioural control (PBC), tax knowledge, poor record keeping of business source documents, and time cost in preparing accounts, financial statements and submitting tax forms in relation to tax non-compliance behaviour. Questionnaire is used as the instrument for this study to assess the relationships between the above factors and tax non-compliance behaviour among enterprise taxpayers in Johor Bahru. Primary data were analysed using statistical tool and presented quantitatively in the forms of percentages, tables, statistical figures to facilitate the interpretation of the results of the data. The outcome of this study reveals that only two hypotheses namely poor record-keeping and PBC are supported and have significant positive relationships with non-compliance behaviour while the rest of the factors namely attitude, subjective norm, tax knowledge and time cost are not supported and do not have significant relationships with tax non-compliance behaviour. As such, it can be said that taxpayers’ attitude leading to non-compliance behaviour is influenced by taxpayer’s positive or negative evaluation of PBC measures and internal conditions like poor recordkeeping. Future research in qualitative form may be able to provide deeper insights into this matter.
format Thesis
author Nazri, Mohd Yusak
author_facet Nazri, Mohd Yusak
author_sort Nazri, Mohd Yusak
title Factors affecting tax non-compliance behaviour of self-assessment system among enterprises’ taxpayers in Johor Bahru
title_short Factors affecting tax non-compliance behaviour of self-assessment system among enterprises’ taxpayers in Johor Bahru
title_full Factors affecting tax non-compliance behaviour of self-assessment system among enterprises’ taxpayers in Johor Bahru
title_fullStr Factors affecting tax non-compliance behaviour of self-assessment system among enterprises’ taxpayers in Johor Bahru
title_full_unstemmed Factors affecting tax non-compliance behaviour of self-assessment system among enterprises’ taxpayers in Johor Bahru
title_sort factors affecting tax non-compliance behaviour of self-assessment system among enterprises’ taxpayers in johor bahru
publishDate 2020
url https://etd.uum.edu.my/9625/1/s825231_01.pdf
https://etd.uum.edu.my/9625/2/s825231_02.pdf
https://etd.uum.edu.my/9625/3/s825231_references.docx
https://etd.uum.edu.my/9625/
_version_ 1784516349678059520
score 13.211869

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